Charles Vernon Roberts - Page 5

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          Federal return.  In addition, petitioner and Mrs. Roberts                   
          believed that they filed a request for extension of time to file            
          the Federal return.  The record contains a copy of an Application           
          for Automatic Extension of Time to File Personal Income Tax                 
          Return with regard to the California return, but there is no                
          indication whether such Application was actually filed with the             
          State of California.  Neither petitioner nor Mrs. Roberts kept a            
          copy of the Federal return or the application for extension to              
          file the Federal return.  Further, there is no credible evidence            
          in the record as to when a Federal application for extension or a           
          Federal return may have been prepared and/or mailed.                        
               On July 10, 1987, petitioner and Mrs. Roberts filed a                  
          petition under Chapter 13 with the U.S. Bankruptcy Court in the             
          Central District of California in Los Angeles (the bankruptcy               
          court).  A Proof of Claim for Internal Revenue Taxes was filed by           
          the IRS with the bankruptcy court on December 4, 1987.  The proof           
          of claim indicates that petitioner was indebted to the United               
          States in the amount of $55,134.52 as of the date the petition              
          was filed with the bankruptcy court.  The attachment to the proof           
          of claim indicates that as of December 17, 1984, no tax had been            
          assessed for 1983, but that a penalty of $520 and interest of               
          $153.49 had been assessed for 1983.4                                        

          4  According to the attachment to the proof of claim of the                 
          IRS, the bulk of the claimed indebtedness pertained to assessed             
                                                             (continued...)           




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